{"iri":"http://fasb.org/us-gaap/2026#AmortizationOfRegulatoryAsset","label":"Amortization of Regulatory Asset","definition":"The expense charged against earnings during the period to allocate the capitalized costs of regulatory assets over the periods expected to benefit from such costs.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#AmortizationOfRegulatoryAsset"}